{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-21",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-21.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/3/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Meaning of “overseas leasing”",
  "text": "Section 105(2) applies with the substitution for paragraph (b) of—\n“(b) does not use the plant or machinery for the purposes of a qualifying activity carried on there or for earning profits chargeable to tax by virtue of section 830(4) of ICTA,”,\nin relation to the use of plant or machinery for leasing under a lease entered into before 16th March 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/21",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}